﻿<?xml version="1.0" encoding="utf-8"?>
<Return returnVersion="2024v5.0" xmlns="http://www.irs.gov/efile">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2025-05-15T22:56:36Z</ReturnTs>
    <TaxPeriodEndDt>2024-12-31</TaxPeriodEndDt>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2024-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>465194085</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>BY GRACE FOUNDATION INC</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>BYGR</BusinessNameControlTxt>
      <PhoneNum>8593513333</PhoneNum>
      <USAddress>
        <AddressLine1Txt>601 Corbitt Dr</AddressLine1Txt>
        <CityNm>Wilmore</CityNm>
        <StateAbbreviationCd>KY</StateAbbreviationCd>
        <ZIPCd>40390</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>Kelsey Carlstedt Freeman</PersonNm>
      <PersonTitleTxt>Executive Director</PersonTitleTxt>
      <PhoneNum>8593513333</PhoneNum>
      <SignatureDt>2025-05-15</SignatureDt>
    </BusinessOfficerGrp>
    <TaxYr>2024</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="4">
    <IRS990EZ documentId="SIMPLE990" documentName="IRS990EZ" referenceDocumentName="IRS990ScheduleO ReasonableCauseExplanation TransfersPersonalBenefitsContractsDeclaration BinaryAttachment">
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <WebsiteAddressTxt>www.thebygracefoundation.com</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="ScheduleA" referenceDocumentName="IRS990ScheduleA">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>74083</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>74083</ContributionsGiftsGrantsEtcAmt>
      <TotalRevenueAmt>74083</TotalRevenueAmt>
      <SalariesOtherCompEmplBnftAmt>20269</SalariesOtherCompEmplBnftAmt>
      <FeesAndOtherPymtToIndCntrctAmt>3150</FeesAndOtherPymtToIndCntrctAmt>
      <OccupancyRentUtltsAndMaintAmt>7472</OccupancyRentUtltsAndMaintAmt>
      <OtherExpensesTotalAmt>33664</OtherExpensesTotalAmt>
      <TotalExpensesAmt>64555</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>9528</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>22852</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>32380</NetAssetsOrFundBalancesEOYAmt>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>22852</BOYAmt>
        <EOYAmt>32380</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <Form990TotalAssetsGrp>
        <BOYAmt>22852</BOYAmt>
        <EOYAmt>32380</EOYAmt>
      </Form990TotalAssetsGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>22852</BOYAmt>
        <EOYAmt>32380</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <PrimaryExemptPurposeTxt>Educational</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>Mabarhule, South Africa: We currently employ five teachers from the local communities (two full-time and three part-time). We engage with five surrounding villages and the nearby high schools, working to provide teenagers with a safe place to go when school gets out, all while learning a skill that will serve them throughout their lives! This year, 80+ teens were taught in the program. While studying, the learners produce reusable sanitary napkins that are donated to local women through a partnership with CefPads and tote bags, scrunchies, and other small wares they can sell for a profit to help pay their high school fees. The By Grace Textile and Community Center, where our sewing classes are taught, needed some enhancements (including toilets and a security gate), so we spent $7,472.29 on maintenance outside our typical programming expenses and via specific asks of our donors. In Mabarhule, we work alongside the Creseldah Educational Foundation to provide ongoing, trusted services.</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>22770</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>Huntington, South Africa: We employ women as educators (one Master Seamstress and two Assistants), administrators (two part-time employees),and one program consultant/curriculum. We educate aspiring entrepreneurs and employees, and we better communities through our donations of crafted products and sponsored events. In July 2024, five women graduated from our sewing apprenticeship program. In September 2024, another six women began their seamstress journey. They will graduate in 2025. Our programming expenses provide learners' stipends, meals, and transportation to/from the program, plus learning materials and training equipment. We partner with Swa Vana to maintain a local footprint, cultural guidance, and a positive reputation in the local communities.</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>33831</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>Tamale, Ghana: We pay one full-time salary to our Master Seamstress, who instructs nine learners who are training as seamstresses and tailors. Each girl who enters the program is given a sewing machine to learn on and all the necessary materials to complete the curriculum. Six learners took their national exams in 2024.</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>2452</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>59053</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentName="CompensationExplanation">Kelsey Carlstedt Freeman</PersonNm>
        <TitleTxt>Executive Director</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>20.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentName="CompensationExplanation">Debra Snider</PersonNm>
        <TitleTxt>Board Member</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentName="CompensationExplanation">Pontso Natoi</PersonNm>
        <TitleTxt>Cultural Advisor</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>10.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>1786</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentName="CompensationExplanation">Cecilia Sibuyi</PersonNm>
        <TitleTxt>Master Seamstress (Huntington, South Africa)</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>40.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>3562</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentName="CompensationExplanation">Creseldah Ndlovu</PersonNm>
        <TitleTxt>Board Member/Cultural Advisor</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentName="CompensationExplanation">Lamisi Amoak</PersonNm>
        <TitleTxt>Master Seamstress (Tamale, Ghana)</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>40.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>1200</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>false</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>false</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd referenceDocumentName="IRS990ScheduleC">false</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd referenceDocumentName="IRS990ScheduleN BinaryAttachment">false</OrganizationDissolvedEtcInd>
      <DirectIndirectPltclExpendAmt>0</DirectIndirectPltclExpendAmt>
      <Form1120PolFiledInd>false</Form1120PolFiledInd>
      <MadeLoansToFromOfficersInd>false</MadeLoansToFromOfficersInd>
      <EngagedInExcessBenefitTransInd referenceDocumentName="IRS990ScheduleL">false</EngagedInExcessBenefitTransInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <StatesWhereCopyOfReturnIsFldCd>KY</StatesWhereCopyOfReturnIsFldCd>
      <BooksInCareOfDetail>
        <PersonNm>Kelsey Carlstedt Freeman</PersonNm>
        <USAddress>
          <AddressLine1Txt>11443 North Perspective Drive</AddressLine1Txt>
          <CityNm>Kamas</CityNm>
          <StateAbbreviationCd>UT</StateAbbreviationCd>
          <ZIPCd>84036</ZIPCd>
        </USAddress>
        <PhoneNum>8593513333</PhoneNum>
      </BooksInCareOfDetail>
      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <DonorAdvisedFndsInd>false</DonorAdvisedFndsInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <TanningServicesProvidedInd>false</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <TransactionWithControlEntInd>false</TransactionWithControlEntInd>
      <PoliticalCampaignActyInd referenceDocumentName="IRS990ScheduleC">false</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd referenceDocumentName="IRS990ScheduleC">false</LobbyingActivitiesInd>
      <SchoolOperatingInd referenceDocumentName="IRS990ScheduleE">false</SchoolOperatingInd>
      <TrnsfrExmptNonChrtblRltdOrgInd>false</TrnsfrExmptNonChrtblRltdOrgInd>
      <PartVIOfCompOfHghstPdEmplTxt>NONE</PartVIOfCompOfHghstPdEmplTxt>
      <OtherEmployeePaidOver100kCnt>0</OtherEmployeePaidOver100kCnt>
      <PartVIHghstPdCntrctProfSrvcTxt>NONE</PartVIHghstPdCntrctProfSrvcTxt>
      <CntrctRcvdGreaterThan100KCnt>0</CntrctRcvdGreaterThan100KCnt>
      <FiledScheduleAInd>true</FiledScheduleAInd>
    </IRS990EZ>
    <IRS990ScheduleA documentId="ScheduleA" documentName="IRS990ScheduleA">
      <PublicOrganization170Ind>X</PublicOrganization170Ind>
      <SupportedOrganizationsCnt>0</SupportedOrganizationsCnt>
      <GiftsGrantsContriRcvd170Grp>
        <CurrentTaxYearMinus4YearsAmt>31597</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>66287</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>84822</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>14328</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>74083</CurrentTaxYearAmt>
        <TotalAmt>271117</TotalAmt>
      </GiftsGrantsContriRcvd170Grp>
      <TotalCalendarYear170Grp>
        <CurrentTaxYearMinus4YearsAmt>31597</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>66287</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>84822</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>14328</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>74083</CurrentTaxYearAmt>
        <TotalAmt>271117</TotalAmt>
      </TotalCalendarYear170Grp>
      <SubstantialContributorsTotAmt>174168</SubstantialContributorsTotAmt>
      <PublicSupportTotal170Amt>96949</PublicSupportTotal170Amt>
      <TotalSupportAmt>271117</TotalSupportAmt>
      <PublicSupportCY170Pct>0.35760</PublicSupportCY170Pct>
      <PublicSupportPY170Pct>0.32560</PublicSupportPY170Pct>
      <ThirtyThrPctSuprtTestsCY170Ind>X</ThirtyThrPctSuprtTestsCY170Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleB documentId="ScheduleB" documentName="IRS990ScheduleB">
      <ContributorInformationGrp>
        <ContributorNum>RESTRICTED</ContributorNum>
        <ContributorBusinessName>
          <BusinessNameLine1>RESTRICTED</BusinessNameLine1>
        </ContributorBusinessName>
        <ContributorUSAddress>
          <AddressLine1>RESTRICTED</AddressLine1>
          <AddressLine2>RESTRICTED</AddressLine2>
          <City>RESTRICTED</City>
          <State>RESTRICTED</State>
          <ZIPCode>RESTRICTED</ZIPCode>
        </ContributorUSAddress>
        <TotalContributionsAmt>RESTRICTED</TotalContributionsAmt>
      </ContributorInformationGrp>
    </IRS990ScheduleB>
    <IRS990ScheduleO documentId="ScheduleO" documentName="IRS990ScheduleO">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part I, Line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>In service of our mission to educate women in rural Africa so they are employable, our Mabarhule location employs 5 teachers every year (whose salaries are included in question 12), and we spent $4,491.79 on supplies for our educational and training programs, including sewing machines, practice fabrics, books, and more. To encourage community and elevated morale, we occasionally have group meals for the learners and the teachers, which cost $1,650.95 in 2024. Our Huntington location is also a testament to our mission to educate women so they are able to earn a living wage. In addition to the salaries paid (amounts noted in question 12) to the Master Seamstress and her two assistants (both program graduates), we spent $24,199.03 running this program. This includes a monthly stipend (~$85/mth each) for the 6 learners, daily meals ($3,886.78), transportation to and from the training program, training materials ($5,951.38) and machinery, a "gift" of a sewing machine to each girl upon her graduation, and a microloan for each graduate based on her request in her business plan ($1,829.11). Both Huntington and Mabarhule are located near Skukuza, South Africa where we participate in community development work during our visits with American donors and advocates. We hired the seamstresses to sew school uniforms and reusable sanitary pads, and purchased food products and school supplies for some of the local children. We also offered a day-long workshop to women from surrounding villages who were interested in starting their own businesses, in sewing or otherwise. The community development costs in 2024 totaled $2,352.40, and we've received great reports from locals, showing that community development helps manage our reputation to keep serving the most vulnerable populations. Our Tamale location employs one seamstress (salary amount in question 12), and it cost us $970 to provide training sewing machines and materials including fabrics, thread, and flour sacks.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>